How to Become a Tax Agent in Nigeria

This is the standard route for individuals who want to build their tax expertise through structured education and examination.

Eligibility Requirements:

• Educational Qualification: First degree, Higher National Diploma (HND), or equivalent qualification
• NYSC Certificate: Completion of National Youth Service Corps (NYSC) program is mandatory
• Age: Must be at least 18 years old

Registration Process:

1. Online Application:
   • Visit the CITN website: portal.citn.org
   • Navigate to "Join Now" section
   • Select "Become a Professional Student Member"
   • Fill out the online registration form
2. Payment of Fees:
   • Registration fee: ₦12,000 (includes subscription and identity card)
   • Annual subscription fee: ₦1,500
   • Payment methods: Mastercard, Visa, Verve, Interswitch, or eTranzact cards
   • Can also pay to CITN bank account if preferred
3. Document Submission:
   • Certified copies of educational certificates (degree/HND)
   • NYSC certificate (certified copy)
   • Evidence of age (birth certificate or declaration of age)
   • Passport photograph
4. Approval:
   • Upon successful registration, you'll receive a student number
   • This student number must be quoted in all communications with CITN
   • You'll gain access to study materials and examination information

Examination Process:

After registration, you must:

• Study the prescribed CITN examination syllabus
• Register for and pass all required examinations
• Examinations cover various aspects of taxation including:
  • Personal Income Tax
  • Company Income Tax
  • Value Added Tax (VAT)
  • Tax Administration and Practice
  • Tax Planning and Management
  • International Taxation
• Detailed examination schedules and syllabi are available on the CITN website

Practical Experience Requirement:

• Minimum of 18 months of full practical experience in tax practice
• This experience can be obtained before or after passing the examinations
• Experience must be in a recognized tax practice firm or tax department
• Must be documented and verified by a financial member of CITN

This route is for professionals who already have substantial experience in taxation or related fields.

Eligibility Criteria:

You can apply for direct membership if you meet any of these criteria:

Option 1: ICAN or ANAN Members

• Must be an accredited member of the Institute of Chartered Accountants of Nigeria (ICAN) or Association of National Accountants of Nigeria (ANAN)
• Must have at least one year of post-membership tax working experience
• Experience must be documented and verifiable

Option 2: Tax Authority Staff

• Staff of State Boards of Internal Revenue (SBIR) or Federal Inland Revenue Service (FIRS)
• Must have passed the JTB/FIRS final Inspector of Taxes examination
• Must have relevant tax administration experience

Option 3: CITN Tax Academy Graduates

• Completion of the Executive Advanced Diploma in Tax Administration and Management from CITN Tax Academy
• Must meet other requirements as specified by CITN

Application Process:

1. Online Application:
   • Visit CITN website: portal.citn.org
   • Navigate to "Join Now" section
   • Select "Apply for Direct Membership"
   • Fill out the application form
2. Document Submission:
   • Certified copies of professional membership certificates (ICAN/ANAN)
   • Evidence of tax working experience (employment letters, certificates, etc.)
   • For tax authority staff: JTB/FIRS examination certificate
   • For Tax Academy graduates: Diploma certificate
   • All documents must be certified by a financial member of CITN
3. Review and Approval:
   • CITN Council reviews all applications
   • The Council reserves the right to grant or refuse any application
   • Successful applicants will be notified accordingly
   • Processing time varies but typically takes several weeks

1. Graduate Membership

• Entry-level membership after passing CITN examinations
• Requires minimum of 18 months practical tax experience
• Can be obtained before or after passing examinations
• Allows you to work under supervision of senior tax professionals

2. Associate Membership

• Upgrade from Graduate Membership with requisite tax experience
• Direct membership available for ICAN/ANAN members with 1+ year tax experience
• Allows more independent practice
• Requires maintaining financial membership status

3. Fellow Membership

• Highest level of CITN membership
• Requires Associate Membership with minimum of 5 years of cognate experience in tax practice or administration
• Recognizes significant contribution to tax profession
• Allows full independent practice and can supervise other tax professionals

To Practice Tax as an ICAN Member:

• Must be a fully qualified Chartered Accountant (ACA or FCA)
• Must have at least one year of post-qualification tax working experience
• Can apply for CITN direct membership (as described above)
• Alternatively, can practice tax under ICAN's regulations if they have sufficient tax experience

ICAN Membership Process:

1. Complete ICAN professional examinations
2. Obtain required practical experience
3. Become an Associate (ACA) or Fellow (FCA)
4. Gain tax-specific experience (minimum 1 year)
5. Apply for CITN direct membership or practice under ICAN regulations

Note: While ICAN members can practice tax, CITN membership is highly recommended for tax specialization and recognition.

To Practice Tax as an ANAN Member:

• Must be a fully qualified member of ANAN
• Must have at least one year of post-membership tax working experience
• Can apply for CITN direct membership
• Must maintain good standing with ANAN

ANAN Membership Process:

1. Complete ANAN professional examinations
2. Obtain required practical experience
3. Become a member of ANAN
4. Gain tax-specific experience (minimum 1 year)
5. Apply for CITN direct membership for tax specialization

Mandatory Requirements:

• Financial Membership: Must be a financial (paid-up) member of CITN
• Work Experience: Minimum of 18 months of pre/post-tax working experience
• Continuing Professional Education (CPE): Minimum of 35 credit hours annually through CITN's educational activities
• Good Standing: Must be in good standing with the Institute (no disciplinary issues)

Application Process:

1. Log in to CITN Portal:
   • Access your profile on the CITN website
   • Navigate to "My Membership" section
   • Select "Apply for Practicing License"
2. Complete Application Form:
   • Provide details of your proposed tax practice firm
   • Provide details of the firm where you acquired tax experience
   • Upload required documents
   • Ensure all information is accurate
3. District Endorsement:
   • Download the district endorsement form
   • Have it endorsed by your District Society Chairman
   • Upload the scanned endorsed form to your profile
   • This confirms your local chapter's support
4. Payment of Fees:
   • Application fee: ₦130,000
   • This covers:
     • Practicing license
     • Professional seal
     • Stamps
   • Payment can be made online or to CITN UBA Bank Account: 1005809652
5. Review and Approval:
   • CITN reviews your application
   • Verifies your experience and CPE credits
   • Approves or requests additional information
   • Processing typically takes 2-4 weeks
6. Receipt of License:
   • Upon approval, you'll receive your practicing license
   • You'll also receive your professional seal and stamps
   • You can now legally practice as a tax agent

To maintain your practicing license, you must complete continuing professional education:

• Minimum Requirement: 35 credit hours per year
• Activities that Count:
  • CITN-organized seminars and workshops
  • Tax conferences and training programs
  • Professional development courses
  • Tax-related publications and research
  • Teaching tax-related courses
• Documentation: Keep records of all CPE activities
• Verification: CITN may audit your CPE records
• Failure to Meet: May result in suspension or revocation of practicing license

The timeline varies depending on your chosen pathway:

Examination Route:

• Registration: 1-2 weeks
• Examination Preparation: 6-18 months (depending on your study pace)
• Examination Period: Typically held twice yearly
• Practical Experience: 18 months (can be concurrent with studies)
• Total Time: Approximately 2-3 years from registration to practicing license

Direct Membership Route (for ICAN/ANAN members):

• Application: 1-2 weeks
• Review and Approval: 2-4 weeks
• Practicing License Application: 2-4 weeks
• Total Time: Approximately 2-3 months (if you already have required experience)

Answer: While ICAN and ANAN members can practice tax with proper experience, CITN membership is the primary and most recognized certification for tax professionals in Nigeria. For tax specialization, CITN membership is highly recommended and often required by clients and employers.

Answer: Practicing licenses are typically valid for one year and must be renewed annually. Renewal requires maintaining financial membership, completing CPE requirements, and paying renewal fees.

Answer: No, you need a practicing license to offer tax services professionally. Membership alone is not sufficient. You must apply for and obtain a practicing license, which requires meeting experience and CPE requirements.

Answer: Failure to meet CPE requirements may result in suspension or revocation of your practicing license. It's important to maintain your CPE credits annually to keep your license active.

Answer: Yes, you can practice tax part-time as long as you maintain your practicing license and meet all requirements. Many tax agents work part-time while maintaining other employment.